https://www.taxtmi.com/caselaws?id=796428 A best-judgment assessment for non-furnishing of returns is deemed withdrawn when the registered person furnishes a valid return within the statutory period under Section 62(2). The registered person must still pay applicable interest and late fee. Filing the valid return for the relevant tax period with those payments removes the best-judgment assessment while preserving liability for interest and late fee. en-us Wed, 01 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796428 A best-judgment assessment for non-furnishing of returns is deemed withdrawn when the registered person furnishes a valid return within the statutory period under Section 62(2). The registered person must still pay applicable interest and late fee. Filing the valid return for the relevant tax period with those payments removes the best-judgment assessment while preserving liability for interest and late fee. Case-Laws GST Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796428